Civic Intelligence

Les Cheneaux Culinary School Inc

990 • Fiscal year 2023 • EIN 46-5159073

Sep 01, 2022 to Aug 31, 2023 • Filed on Feb 16, 2024

Organization ProfileWWW.LCCULINARY.ORG

View Organization Page

PO Box 26Hessel, MI 49745

(906) 484-4800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.14x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

67th percentile

0.09x

Higher debt load relative to revenue than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

39th percentile

-0.3%

Higher net margin than 39% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$73,122

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

31st percentile

-2.9%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

56th percentile

13%

Faster revenue growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$503,787

Down $15,265 (-2.9%) from 2022

Net Assets

Up

$431,124

Up $9,325 (+2.2%) from 2022

Liabilities

Down

$72,663

Down $24,590 (-25%) from 2022

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin39th percentile

Revenue

Up

$769,227

Up $86,542 (+13%) from 2022

Expenses

Up

$771,420

Up $187,290 (+32%) from 2022

Net Income

Down

-$2,193

Down $100,748 (-102%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth31st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2014: $298,355Liabilities 2014: $148,827Net Assets 2014: $149,5282014Assets 2015: $329,036Liabilities 2015: $134,766Net Assets 2015: $194,2702015Assets 2016: $307,755Liabilities 2016: $86,879Net Assets 2016: $220,8762016Assets 2017: $299,121Liabilities 2017: $69,585Net Assets 2017: $229,5362017Assets 2018: $381,323Liabilities 2018: $100,617Net Assets 2018: $280,7062018Assets 2019: $320,901Liabilities 2019: $107,290Net Assets 2019: $213,6112019Assets 2020: $330,348Liabilities 2020: $26,044Net Assets 2020: $304,3042020Assets 2021: $355,936Liabilities 2021: $32,692Net Assets 2021: $323,2442021Assets 2022: $519,052Liabilities 2022: $97,253Net Assets 2022: $421,7992022Assets 2023: $503,787Liabilities 2023: $72,663Net Assets 2023: $431,1242023Assets 2024: $566,523Liabilities 2024: $45,231Net Assets 2024: $521,2922024Assets 2025: $503,035Liabilities 2025: $38,690Net Assets 2025: $464,3452025

Highlighted filing

2023

Assets$503,787
Liabilities$72,663
Net Assets$431,124
Open 2023 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2014: $354,506Expenses 2014: $204,978Net Income 2014: $149,5282014Revenue 2015: $559,486Expenses 2015: $514,744Net Income 2015: $44,7422015Revenue 2016: $667,813Expenses 2016: $641,207Net Income 2016: $26,6062016Revenue 2017: $654,966Expenses 2017: $646,306Net Income 2017: $8,6602017Revenue 2018: $698,421Expenses 2018: $647,251Net Income 2018: $51,1702018Revenue 2019: $518,074Expenses 2019: $585,209Net Income 2019: -$67,1352019Revenue 2020: $583,311Expenses 2020: $547,018Net Income 2020: $36,2932020Revenue 2021: $699,437Expenses 2021: $645,524Net Income 2021: $53,9132021Revenue 2022: $682,685Expenses 2022: $584,130Net Income 2022: $98,5552022Revenue 2023: $769,227Expenses 2023: $771,420Net Income 2023: -$2,1932023Revenue 2024: $951,592Expenses 2024: $861,424Net Income 2024: $90,1682024Revenue 2025: $767,931Expenses 2025: $824,878Net Income 2025: -$56,9472025

Highlighted filing

2023

Revenue$769,227
Expenses$771,420
Net Income-$2,193
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Feb 16, 2024
Return Version
2022v5.0
Gross Receipts
$769,227
Mission and Program Overview

Mission

The organization is organized and operated exclusively to operate and provide educational programs and schooling for culinary students

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$233,251$258,334▲ $25,083
Cash and Non-Interest-Bearing Accounts$85,473$89,528▲ $4,055
Land, Buildings, and Equipment, Net$20,657$80,576▲ $59,919
Accounts Receivable$15,262$24,074▲ $8,812
Inventories for Sale or Use$11,374$19,666▲ $8,292
Other Notes and Loans Receivable, Net$153,035$8,910▼ $144,125
Total Assets$519,052$503,787▼ $15,265
Other Assets Total-$22,699-
Liabilities
Deferred Revenue$65,159$37,010▼ $28,149
Accounts Payable and Accrued Expenses$32,094$35,653▲ $3,559
Total Liabilities$97,253$72,663▼ $24,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$421,799$431,124▲ $9,325
Total Net Assets Fund Balance$421,799$431,124▲ $9,325
Total Liabilities and Net Assets / Fund Balance$519,052$503,787▼ $15,265

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,220$240,569$244,789
Equipment$39,704$3,639$43,343
Land$28,000-$28,000
Leasehold Improvements$8,652$37$8,689
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Zachary SchroederExecutive DiFT$73,122$73,122

Board Members and Trustees

NameTitle
James a KrzeminskiPresident
Cecily AlexanderDirector
David GrayDirector
Henry Mast JrDirector
John EvashevskiDirector
Kathy DayDirector
Mike VanlokerenDirector
Paul PenderyDirector
Sarah ReillyDirector
Bonnie MikkelsonSecretary
Chase HorsburghTreasurer
Luke JarocheVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$188,598
Program Service Revenue
$557,048
Investment Income
$13,665
Other Revenue
$9,916
All Other Contributions
$180,280
Change in Net Assets
$-2,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,372
Salaries, Compensation, and Employee Benefits$335,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,323$42,000-$203,323
Current Officers, Directors, Trustees, and Key Employees$50,163$50,162-$100,325
Occupancy$97,471--$97,471
Payroll Taxes$28,187$3,213-$31,400
All Other Expenses$30,389--$30,389
Advertising$16,483--$16,483
Other Expenses$14,869--$14,869
Insurance$12,455--$12,455
Fees for Services Legal$1,536$4,610-$6,146
Fees for Services Other$5,637--$5,637
Depreciation Depletion$4,780--$4,780
Fees for Services Accounting$884$2,653-$3,537
Office Expenses$105$2,563-$2,668
Travel$598--$598
Total Functional Expenses$666,219$105,201$0$771,420
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided to the board before it is filed. The board reviews and brings any questions/concerns it may have to the preparing accountant. These questions/concerns are fully addressed before the client signs the filing authorization form which then allows the preparing accountant to file the return.”

Form 990, Page 6, Part VI, Line 18

“Documents are furnished upon request.”

Form 990, Page 6, Part VI, Line 19

“Documents are furnished upon request.”

Filing and Contact Details

Filer

Filer Name
Les Cheneaux Culinary School
EIN
46-5159073
Address
PO BOX 26, HESSEL, MI 49745
Doing Business As
Hessel Bay Inn & Restaurant

Signing Officer

Name
Bonnie Mikkelson
Title
Secretary
Phone
9064844800
Signed
2024-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Mikkelson
Formed
2014
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
35

Preparer

Firm
Andersontackman & Company Plc
Address
16978 S RILEY AVE, KINCHELOE, MI 49788
Preparer
Emily Chartrand
Phone
9064955952
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 11,518”

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD BEFORE IT IS FILED. THE BOARD REVIEWS AND BRINGS ANY QUESTIONS/CONCERNS IT MAY HAVE TO THE PREPARING ACCOUNTANT. THESE QUESTIONS/CONCERNS ARE FULLY ADDRESSED BEFORE THE CLIENT SIGNS THE FILING AUTHORIZATION FORM WHICH THEN ALLOWS THE PREPARING ACCOUNTANT TO FILE THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE FURNISHED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 11,518
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BONNIE MIKKELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$503,787
Liabilities
$72,663
Net assets
$431,124
Revenue
$769,227
Expenses
$771,420
Net income
-$2,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.03$0.39$4.64$7.68$8.25$0.57
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.67$0.45$5.21$9.52$8.61$0.90
2023Detailed filing. Detailed filing data is available for this year.$5.04$0.73$4.31$7.69$7.71$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.97$4.22$6.83$5.84$0.99
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.56$0.33$3.23$6.99$6.46$0.54
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.26$3.04$5.83$5.47$0.36
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$1.07$2.14$5.18$5.85$0.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$1.01$2.81$6.98$6.47$0.51
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.70$2.30$6.55$6.46$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.08$0.87$2.21$6.68$6.41$0.27
2015Summary only. Only limited summary data is available for this year.$3.29$1.35$1.94$5.59$5.15$0.45
2014Detailed filing. Detailed filing data is available for this year.$2.98$1.49$1.50$3.55$2.05$1.50